Kerry Harnish

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Title & Subtitle Abstract Contributors Pages Year Purchase
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Annex: List of Tax Avoidance Cases
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Annex: List of Tax Avoidance Cases

From: Bench Strength

This annex catalogues Supreme Court of Canada tax avoidance cases spanning 1920 to 2019, organized into four distinct time periods. 5 $0.50 Add
Bench Strength
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Bench Strength

Judging a Century of Tax Avoidance in Canada

Kerry Harnish, an expert in tax policy and a former senior official with Finance Canada, provides an authoritative account of the Supreme Court of Canada’s approach to income tax avoidance … 484 View
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Bibliography
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Bibliography

From: Bench Strength

This "chapter" is a bibliography 3 $0.30 Add
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Concluding Reflections
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Concluding Reflections

From: Bench Strength

In this chapter, Harnish traces the Supreme Court of Canada’s shifting approach to interpreting the Income Tax Act, from a pre-1982 emphasis on commercial substance to a post-Charter … 32 $3.20 Add
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Epilogue
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Epilogue

From: Bench Strength

In this chapter, Harnish traces the Supreme Court of Canada’s shifting approach to tax avoidance from 1958 through 2024, centring on the General Anti-Avoidance Rule enacted in 1988. 118 $11.80 Add
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Foreword
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Foreword

From: Bench Strength

In this foreword, Harnish briefly explains how nine Supreme Court of Canada judges shaped income tax law from 1938 to 2019. 3 $0.30 Add
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Introduction
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Introduction

From: Bench Strength

In this chapter, Harnsih examines the Supreme Court of Canada’s shifting approach to income tax law between 1920 and 2019. 10 $1.00 Add
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Preface
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Preface

From: Bench Strength

In this chapter, Harnish, traces the Supreme Court of Canada’s approach to income tax law from 1920 to 2019 through the opinions of nine influential judges. 7 $0.70 Add
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Statistical Results: The Judges and the Supreme Court
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Statistical Results: The Judges and the Supreme Court

From: Bench Strength

In this chapter, Harnish examines statistics on the Supreme Court of Canada’s income tax decisions from 1920 to 2019. 12 $1.20 Add
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The Charter-Era Judges
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The Charter-Era Judges

From: Bench Strength

In this chapter, Harnish traces how five Supreme Court of Canada judges shaped income tax interpretation from 1982 through the mid-2010s, following the implementation of the Charter of Rights and … 167 $16.70 Add
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The Chief Justice
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The Chief Justice

From: Bench Strength

In this chapter, Harnish examines Chief Justice Brian Dickson’s influence on Canadian income tax jurisprudence from 1973 to 1990, tracing his wartime origins in Manitoba through landmark … 26 $2.60 Add
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The Pre-Charter-Era Judges
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The Pre-Charter-Era Judges

From: Bench Strength

In this chapter, Harnsih examines the income tax jurisprudence of Supreme Court of Canada justices Ronald Martland, Wilfred Judson, and John Cartwright during the pre-Charter era, spanning the … 168 $16.80 Add